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2022 (8) TMI 74 - AT - CustomsRevocation of Customs Broker Licence - forfeiture of security deposit - fake exports for the claim of drawback by a number of exporters - fake exports of various consignments to Bangladesh through Petrapol Land Customs Station - HELD THAT:- There are no answers to the appellant’s contention that “Let Export” orders were issued after due verification by the concerned officials and that export manifest was also generated, implying thereby that the goods in question had cross the border. But, in any case, other than mere allegations of no advice and no due diligence, as Revenue has not brought on record the role/roles played by the Appellant and that which amounted to connivance etc., since it is the settled position of law that allegations howsoever strong, cannot take the place of proof. The revocation of licence was definitely not called for and hence the impugned order is set aside in so far as it relates to the revocation of Customs Broker Licence. But, however, since the Appellant was also unable to satisfy us on the aspect of advising its client and exercising due diligence, we are of the opinion that it would meet the ends of justice if a penalty by way of deterrent is imposed, inasmuch as, instead of forfeiture of the full Security Deposit, Rs.25,000/- of the sum is ordered to be forfeited under the provisions of Regulation 14 of CBLR, 2018. Forfeiture of full Security Deposit as ordered is also set aside, but however, the same is restricted to a forfeiture to the extent of Rs.25,000/- - impugned order to the extent of revocation of Appellant’s licence is set aside - appeal allowed.
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